9911796707
TMI Blog2018 (6) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal is filed against the impugned order dated 28.08.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the refund of service tax paid on Clearing and Forwarding Agent Services and service charges in industrial set up of effluent treatment plant. Briefly the facts of the present case are that the appellant is a 100% EOU engaged in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x rejected (Rs.) 16 Clearing and Forwarding Agents Services (Exports) 1,24,719 18 Service Charges in initial set-up of effluent treatment plants 4,52,873 Total 5,77,592 Hence the present appeal. 2. Heard both sides and perused the records. 3. Learned consultant for the appellant submitted that the impugned order is not sustainable in law as the same is not passed in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the refund of service tax was rejected on the ground that the payment was towards construction. He further submitted that the main purpose of the effluent Plant is to purify the waste water generated from the manufacture/processing of gherkins and also process the unusable gherkins which is subsequently converted to manure. The expenditure incurred by the appellant is for setting up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rges for setting up of effluent plant is concerned, the learned consultant submitted that the service tax was not paid for construction but was paid for setting up of modernization and renovation or repair of factory. He has also produced various invoices showing that it is not only the civil construction which is involved under this service whereas cost of service which fall in the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services towards setting up of the effluent treatment plant to the extent of civil construction for setting up of the plant which is specifically excluded and rest of the credit if found relating to plant itself (other than construction) may be considered after due verification. Therefore, the matter is remanded back to the original authority for verification of the facts cited above. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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